Missouri Code of State Regulations
Title 15 - ELECTED OFFICIALS
Division 40 - State Auditor
Chapter 3 - Rules Applying to Political Subdivisions
Section 15 CSR 40-3.135 - Calculation and Revision of Property Tax Rates by Political Subdivisions Other Than School Districts
Current through Register Vol. 49, No. 6, March 15, 2024
PURPOSE: This rule clarifies the current pro cedure that applies to all political subdivisions other than school districts and is designed to implement section 137.073, RSMo, as it applies to calculating and revising property tax rates. Under the Missouri Constitution, Article X, Section 22, and section 137.073, RSMo, political subdivisions other than school districts must calculate their annual tax rate ceilings and submit them to the Missouri State Auditor’s Office.
(1) The following forms may be used by political subdivisions other than school districts to substantiate the tax rate ceilings before submission of the information via the Missouri State Auditor's Office website portal, which is accessible by obtaining a username and password from the Missouri State Auditor's Office. If a political subdivision is unable to submit the information via the website, the political subdivision may submit these forms via mail to, Missouri State Auditor's Office, Attention: Tax Rate Section, PO Box 869, Jefferson City, MO 65102.
(2) Single Tax Rate-The following forms with instructions for single tax rate review have been adopted and approved for use by political subdivisions:
(3) Multi Tax Rate-The following forms with instructions for multi tax rate review are available from the Missouri State Auditor's Office and have been adopted and approved for use by political subdivisions:
(4) If revisions or amendments to any information on the tax rate forms need to be made after submission to the State Auditor's Office, the revisions shall be made via the Missouri State Auditor's Office website portal.
